지역 간 재정형평화 재원 배분에 관한 종합 연구

Abstract

The purpose of this study is to highlight the need for the establishment of equitable fiscal policies by examining the changes in per capita revenue across regions resulting from various fiscal equalization systems. The study analyzes the impact of the fiscal equalization functions embedded in Korea’s local tax and local finance systems on per capita revenue of both general administrative funds and total funds including educational finances. The analysis covers fiscal adjustment systems, such as the weighted local consumption tax, differentiated educational finance transfers, general grants, and other fiscal transfer systems. Using the year 2022 data, the study systematically analyzes the changes in per capita revenue at the regions including all administrative and educational governments within each region. The findings reveal that while the per capita local revenue proportional to the tax base in the Seoul metropolitan areas is higher than that in non-metropolitan areas, the latter surpasses the former due to various fiscal adjustments. The study points out that each system employes different indicators for fiscal equalization, and the absence of an ultimate fiscal equalization goal leads to distorted revenue allocation. Therefore, the study proposes the establishment of clear fiscal equalization goals and the simplification of equalization systems to ensure the autonomy and responsibility of local governments in financial management.